Estate Tax Calculator
The federal estate tax only touches the very largest estates — the 2026 exemption is $15,000,000 per person, and the rate above it is 40%. Enter your estate's value to see whether it owes anything federally and what the tax would be.
How to use this calculator
- Enter estate value (net, after debts).
- Enter filing status.
- Your results appear instantly below and update as you change the numbers.
How this calculator works
The 2026 federal exemption is $15,000,000 per person, unified with the lifetime gift exemption — subtract it from the estate, and any excess is taxed at a top rate of 40%. The unlimited marital deduction means transfers to a spouse generally owe nothing, and portability lets a surviving spouse use the deceased spouse's unused exemption.
Frequently asked questions
Do most people pay estate tax?
No — fewer than 1 in 1,000 estates owe federal estate tax, because the $15M exemption is far above typical estate values. State estate taxes with lower thresholds are more relevant in some states.
How does portability work?
When one spouse dies, the surviving spouse can claim the deceased spouse's unused exemption, effectively doubling the shield for the couple — as long as the estate files Form 706, even when no tax is owed.
What counts in the estate?
Everything you own at death: real estate, investments, bank accounts, retirement accounts (with exceptions), business interests, life insurance you own, and gifts already made above the annual exclusion. Debts and expenses are deducted first.
Disclaimer: Results are estimates for general information only and do not constitute financial, tax, or legal advice. Figures reflect 2026 rules and may change. Always confirm current limits and consult a qualified professional before making decisions. Official figures: IRS.gov · 2026 limits per IRS tax inflation adjustments.